- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
(2)A disposal of material that is exempt from tax is not a taxable disposal.
(3)In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
A disposal of material is exempt from tax to the extent that—
(a)it is a disposal of material which has already been included in a taxable disposal—
(i)which was made at an authorised landfill site, and
(ii)in respect of which tax was chargeable, and
(b)it is made at the same authorised landfill site as that taxable disposal.
(1)A disposal of material is exempt from tax if—
(a)it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and
(b)it is made at an authorised landfill site which meets the condition in subsection (2).
(2)The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained).
(3)The relevant period is the period which—
(a)begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and
(b)ends immediately before the disposal mentioned in subsection (1).
(1)Regulations may—
(a)create an additional exemption from tax,
(b)modify an existing exemption, or
(c)remove an exemption.
(2)The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made).
(3)The regulations may amend any enactment relating to the tax.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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